An employee who acquires shares in connection with his or her
employment, has acquired an asset which is chargeable to Capital
Gains Tax. When that asset is disposed of the individual will need
to consider whether Capital Gains Tax is chargeable in respect of
any gain arising.
This Chapter provides some general guidance on the CGT rules
which apply in some of the most commonly arising circumstances in
connection with employee shares. It does not replace the guidance
at CG56300 onwards, which should be referred to in any case where
there is doubt or difficulty.
